ensuring accurate interpretation of the data and provokes discussion on focal companies’ role in managing Scope 3 emissions …. Social implications Many stakeholders refer to companies' Scope 3 inventories. This piece exposes inconsistencies in these …Purpose This pathway discusses the need for further research into how focal companies measure and manage indirect Scope …

Firms worldwide are currently investigating ways to decarbonize global supply chains. Corporate scope 3 carbon emission … reporting is a critical first step but is not yet a common activity for most firms. The current literature on corporate scope 3 … scope 3 reports, and an overall low amount of empirical research. We contribute a holistic overview of the complex issue of …

relationship between voluntary scope 3 GHG emissions disclosure and earnings management (EM), proxied by accruals-based earnings …-listed firms over the period 2016-2020, we find a negative but insignificant relationship between voluntary scope 3 GHG emissions … disclosure (scope 3 GHG emissions) is not a determining factor for UK firms to engage in EM. …

relationship between voluntary scope 3 GHG emissions disclosure and earnings management (EM), proxied by accruals-based earnings …-listed firms over the period 2016-2020, we find a negative but insignificant relationship between voluntary scope 3 GHG emissions … disclosure (scope 3 GHG emissions) is not a determining factor for UK firms to engage in EM. …